1, the income from labor remuneration, if each income does not exceed 4,000 yuan, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. 2. Income from labor remuneration is subject to the proportional tax rate of 20%. For the part where the taxable income exceeds 20,000 yuan to 50,000 yuan when an individual obtains labor remuneration at one time, the taxable amount shall be calculated according to the provisions of tax laws and regulations, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%. Income from remuneration for labor services, if it is a one-time income, shall be obtained in one lump sum; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time. 3. Taxable amount of labor remuneration (within 4000 yuan) = (labor remuneration -800)×20% 4. Taxable amount of labor remuneration (above 4000 yuan) = labor remuneration ×( 1-20%)× tax rate-quick deduction of 5. The income from directors' fees obtained by individuals as directors belongs to the nature of income from labor remuneration. Income from wages and salaries belongs to non-independent individual labor activities, that is, the remuneration obtained from working and employment in organs, organizations, schools, troops, enterprises and institutions and other organizations; Income from labor remuneration refers to the remuneration obtained by individuals who independently engage in various skills and provide various services. The main difference between the two is that the former has the relationship between employment and being employed, while the latter does not.
Legal objectivity:
Labor costs are wages and subsidies, and labor remuneration refers to individuals engaged in design, decoration, installation, drawing and testing, medical treatment, law, accounting, consulting, lectures, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television, recording, video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, etc. The difference between wages and salaries is that labor remuneration is obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent individual labor activities. In other words, there is a relationship between employment and employment in the remuneration obtained by institutions, enterprises and institutions for their services and employment. The personal income tax rate for labor service expenses is 20%. According to the fourth paragraph of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC), if the income from labor remuneration, royalties and property leasing does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan. If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Therefore, when calculating the personal income tax on labor remuneration, if the income from a labor service does not exceed 4,000 yuan, the expenses of 800 yuan will be deducted, and if it exceeds 4,000 yuan, 20% of the income will be deducted, and then the personal income tax will be calculated according to the applicable tax rate. Taxable amount = labor income *( 1-20%)* applicable tax rate-quick deduction. Attached is the calculation basis of labor cost: 1. If it is less than 4,000 yuan, the expenses shall be deducted. 800 yuan: Taxable income = income -800 yuan. 2. If the income exceeds 4,000 yuan, 20% of expenses will be deducted: taxable income = income *( 1-20%). 3 income of more than 20 thousand yuan, additional levy. 7tq China Finance Network 4. Taxable amount can be calculated by quick calculation formula: taxable amount = taxable income * applicable tax rate-quick calculation deduction. If the income does not exceed 20 thousand yuan, the tax rate is 20%, and the quick deduction is 0; For the part with income exceeding 20,000 yuan to 50,000 yuan, the tax rate is 30%, and 2000 yuan is deducted quickly; For the part with income exceeding 50,000 yuan, the tax rate is 40%, with a quick deduction of 7,000 yuan. The labor tax law includes the following three points: 1. Individuals who receive remuneration for their services shall pay personal income tax. Taxable amount = (labor remuneration income-expense deduction) * tax rate. According to the situation in the title, the relevant expenses deduction and applicable tax rate are 800 yuan and 20% respectively. Therefore, because the highest income from labor remuneration in the title is 60 yuan, there is no need to pay personal income tax. 2。 Personal income tax payable for labor remuneration items shall be withheld and remitted by the payer. Withholding agents shall pay taxes to their competent tax authorities in accordance with the provisions of the tax law. Therefore, you should declare and pay taxes to the local tax authorities. 3。 Accounting treatment problems. According to the provisions of the accounting system, tax law and relevant laws and regulations, the service fees paid by enterprises do not constitute the total wages, and should be included in the subject of "management fees-service fees", excluding employee welfare fees, trade union funds and employee education funds, and do not pay various social insurance premiums and housing accumulation funds. When calculating the payable enterprise income tax, the service fee should be deducted according to the facts within the service fee deduction standard stipulated by the local tax authorities.